N.Y. Tax Law § 691: Mailing rules; holidays; miscellaneous

§ 691. Mailing rules; holidays; miscellaneous.--(a) Timely

mailing.--(1) If any return, claim, statement, notice, petition, or

other document required to be filed, or any payment required to be made,

within a prescribed period or on or before a prescribed date under

authority of any provision of this article is, after such period or such

date, delivered by United States mail to the tax commission, bureau,

office, officer or person with which or with whom such document is

required to be filed, or to which or to whom such payment is required to

be made, the date of the United States postmark stamped on the envelope

shall be deemed to be the date of delivery. This subsection shall apply

only if the postmark date falls within the prescribed period or on or

before the prescribed date for the filing of such document, or for

making the payment, including any extension granted for such filing or

payment, and only if such document or payment was deposited in the mail,

postage prepaid, properly addressed to the tax commission, bureau,

office, officer or person with which or with whom the document is

required to be filed or to which or to whom such payment is required to

be made. If any document or payment is sent by United States registered

mail, such registration shall be prima facie evidence that such document

or payment was delivered to the tax commission, bureau, office, officer

or person to which or to whom addressed. To the extent that the tax

commission shall prescribe by regulation, certified mail may be used in

lieu of registered mail under this section. This subsection shall apply

in the case of postmarks not made by the United States Post Office only

if and to the extent provided by regulations of the tax commission.

(2)(A) Any reference in paragraph one of this subsection to the United

States mail shall be treated as including a reference to any delivery

service designated by the secretary of the treasury of the United States

pursuant to section seventy-five hundred two of the internal revenue

code and any reference in paragraph one of this subsection to a postmark

by the United States mail shall be treated as including a reference to

any date recorded or marked in the manner described in section

seventy-five hundred two of the internal revenue code by a designated

delivery service. If the commissioner finds that any delivery service

designated by such secretary is inadequate for the needs of the state,

the commissioner may withdraw such designation for purposes of this

article. The commissioner may also designate additional delivery

services meeting the criteria of section seventy-five hundred two of the

internal revenue code for purposes of this article, or may withdraw any

such designation if the commissioner finds that a delivery service so

designated is inadequate for the needs of the state. Any reference in

paragraph one of this subsection to the United States mail shall be

treated as including a reference to any delivery service designated by

the commissioner and any reference in paragraph one of this subsection

to a postmark by the United States mail shall be treated as including a

reference to any date recorded or marked in the manner described in

section seventy-five hundred two of the internal revenue code by a

delivery service designated by the commissioner.

(B) Any equivalent of registered or certified mail designated by the

United States secretary of the treasury, or as may be designated by the

commissioner pursuant to the same criteria used by such secretary for

such designations pursuant to section seventy-five hundred two of the

internal revenue code, shall be included within the meaning of

registered or certified mail as used in paragraph one of this

subsection. If the commissioner finds that any equivalent of registered

or certified mail designated by such secretary or the commissioner is

inadequate for the needs of the state, the commissioner may withdraw

such designation for purposes of this article.

(b) Last known address.--For purposes of this article, a taxpayer's

last known address shall be the address given in the last return filed

by him, unless subsequently to the filing of such return the taxpayer

shall have notified the tax commission of a change of address.

(c) Last day a Saturday, Sunday or legal holiday.--When the last day

prescribed under authority of this article (including any extension of

time) for performing any act falls on Saturday, Sunday, or a legal

holiday in the state of New York, the performance of such act shall be

considered timely if it is performed on the next succeeding day which is

not a Saturday, Sunday or a legal holiday.

(d) Certificate; unfiled return.--For purposes of this chapter, the

certificate of the tax commission to the effect that a tax has not been

paid, that a return has not been filed, or that information has not been

supplied, as required by or under the provisions of this article, shall

be prima facie evidence that such tax has not been paid, that such

return has not been filed, or that such information has not been

supplied.

(e) Attorney general; jurisdiction.--The attorney general shall have

concurrent jurisdiction with any district attorney in the prosecution of

any offenses arising under article thirty-seven of this chapter with

respect to the tax imposed under this article.

(f) Voter registration forms.--The commissioner of taxation and

finance shall from time to time distribute mail voter registration

forms, designed by the state board of elections, that conform to the

requirements of subdivision five of section 5-210 of the election law.

One such registration form shall be included by the commissioner in each

packet of forms and instructions that the commissioner distributes to

residents who may be required to file a return pursuant to section six

hundred fifty-one of this article.